JapOcc 17

Three definitives became semi-postals when they were overprinted to raise money for flood victims of a typhoon that struck Luzon in November 1943.

Released on December 8, 1943, the stamps were reportedly withdrawn after the first day of issue (don't know why) but later reissued on December 22.
Printing quantity: 12c+21c (350,000), 20c+36c (350,000) and 21c+40c (350,000).